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Whether you have filed a return with us in the past or if this is your first time filing, go to our Online Services page, click on File a Return , click on Cigarette & Tobacco Internet Purchases Return , and then follow the prompts to report your purchases, file a return, and pay the excise and use taxes

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That said, elasticity tends to be higher among younger or less addicted groups, and over time, long-term effects (quit attempts, restrictions) can increase price sensitivity

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